{"id":59689,"date":"2026-04-28T09:00:55","date_gmt":"2026-04-28T03:30:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-ramco-cements-ltd-2025-481-itr-705-173-taxmann-com-226-madhc-2\/"},"modified":"2026-04-28T09:00:55","modified_gmt":"2026-04-28T03:30:55","slug":"cit-v-ramco-cements-ltd-2025-481-itr-705-173-taxmann-com-226-madhc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-ramco-cements-ltd-2025-481-itr-705-173-taxmann-com-226-madhc-2\/","title":{"rendered":"CIT v. Ramco Cements Ltd. [2025] 481 ITR 705 \/ 173 taxmann.com 226 (Mad)(HC)"},"content":{"rendered":"<p>Allowing the appeal of the revenue the Court held that when the-Matter was pending before competent Authority-Order of Tribunal allowing the deduction was set aside. (AY. 1996-97)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 35 : Expenditure on scientific research-Matter was pending before competent Authority-Order of Tribunal allowing the deduction was set aside. [S. 35(1)(v), 260A]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-59689","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fwJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59689","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=59689"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59689\/revisions"}],"predecessor-version":[{"id":59690,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59689\/revisions\/59690"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59689"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59689"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59689"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}